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The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan

Doctor of Philosophy in Accounting

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Bibliographic Details
Main Author: Basel J. A., Ali
Other Authors: Rosni, Bakar, Prof. Dr.
Format: Thesis
Language:English
Published: Universiti Malaysia Perlis (UniMAP) 2017
Subjects:
Organizational performance
Banking institutions > Jordan
Accounting information systems (AIS)
Jordanian banking sector
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77173
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spelling my.unimap-771732022-11-24T07:34:20Z The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan Basel J. A., Ali Rosni, Bakar, Prof. Dr. Organizational performance Banking institutions -- Jordan Accounting information systems (AIS) Jordanian banking sector Doctor of Philosophy in Accounting Organisational performance is the ontological benchmark to any organisation in terms of vision and mission achievements. In order to ensure that the bank is staying competitive, then the organizational performance plays a significant role to ensure that the organisation could be successful in the future. Hence, the purpose of this study is to investigate the effects of the accounting information systems (AIS) qualities in terms of services, systems, and data, as a success factor on organisational performance proxy of the banking sector. The study further tests the moderating effects of organizational culture on the model. Based on literature review, we include four predictors or determinants for the organisational performance namely, information quality, service quality, system quality and data quality. Data is collected using questionnaire survey approach on employees of the selected commercial banks in Jordan. A total of 520 questionnaires are distributed and 273 sets are considered for the analysis, or about 53 per cent response rate. Partial least squares structural equation modelling (PLS-SEM) has been employed as a research methodology using a software, Smart PLS version 3.2. The hypotheses of the final model results suggest that the information quality, service quality, system quality are the significant determinants or factors of organisational performance, meanwhile the results indicated that data quality has no relationship with organizational performance. Further analysis reveals that organisational culture moderate significantly and positively to the model on relationship between AIS success factors (information quality, service quality, system quality) and organisational performance, while the results have shown the OC has not moderate significantly and positively the relationship between data quality and the organizational performance. Suggesting that the adoption of positive culture by the banks on AIS will improve their performance. Therefore, effective accounting information systems in well-managed organisational culture environment can improve work performance and increase the efficiency of the operational activities both in the short-run and long-run. The results from this research contributes a holistic framework for measuring organisational performance based AIS qualities. The finding triggers future researchers to conduct similar studies for other sectors in Jordan, possibly in different contexts and perspectives. 2017 2022-11-24T07:32:44Z 2022-11-24T07:32:44Z Thesis http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77173 en Universiti Malaysia Perlis (UniMAP) Universiti Malaysia Perlis (UniMAP) School of Business Innovation and Technopreneurship
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Organizational performance
Banking institutions -- Jordan
Accounting information systems (AIS)
Jordanian banking sector
spellingShingle Organizational performance
Banking institutions -- Jordan
Accounting information systems (AIS)
Jordanian banking sector
Basel J. A., Ali
The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan
description Doctor of Philosophy in Accounting
author2 Rosni, Bakar, Prof. Dr.
author_facet Rosni, Bakar, Prof. Dr.
Basel J. A., Ali
format Thesis
author Basel J. A., Ali
author_sort Basel J. A., Ali
title The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan
title_short The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan
title_full The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan
title_fullStr The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan
title_full_unstemmed The effects of accounting information systems on organisational performance among conventional commercial banks in Jordan
title_sort effects of accounting information systems on organisational performance among conventional commercial banks in jordan
publisher Universiti Malaysia Perlis (UniMAP)
publishDate 2017
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77173
_version_ 1753972991381733376
score 13.214268

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